s 14 Suit for cess and penalty by Board
14.—(1) Despite the provisions of any other written law, cess and any penalty imposed under this Act may be sued for by way of a specially endorsed originating claim and the Board is entitled to all costs allowed by law against the person liable thereto.[Act 25 of 2021 wef 01/04/2022] (2) In any suit under subsection (1), the production of a certificate signed by the Chief Executive giving the name and address of the defendant and the amount of cess and penalty due by the defendant is sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.